The relevance of ethics to the management of modern companies has gradually increased. In recent years, economic, environmental and social information has become a key issue in the strategic agenda of competitive companies. This study investigates the relationship between the disclosure of corporate social responsibility (CSR) reporting and firms' performance. We use a sample of 51 firms belonging to the World Business Council for Sustainable Development in Portugal. We construct an index of CSR based on the content analysis of the companies' sustainability reports. Contrary to previous literature, we did not find a relationship between corporate social responsibility disclosure in Portuguese firms and their financial performance. However, additional results demonstrated that social responsibility disclosure in larger firms is associated with a higher level of performance.

eng

dc.language.iso

eng

-

dc.publisher

Universidade do Algarve

-

dc.rights

openAccess

-

dc.subject

Corporate Social Responsibility

eng

dc.subject

Disclosure

eng

dc.subject

Firms

eng

dc.subject

Performance

eng

dc.subject

Portugal

eng

dc.title

Is disclosure of corporate social responsibility associated with firm performance?

eng

dc.type

conferenceObject

-

dc.event.type

Conferência

pt

dc.event.location

Faro

eng

dc.event.date

2018

-

dc.pagination

148 - 165

-

dc.peerreviewed

yes

-

dc.journal

II Internacional Forum on Management

-

degois.publication.firstPage

148

-

degois.publication.lastPage

165

-

degois.publication.location

Faro

eng

degois.publication.title

Is disclosure of corporate social responsibility associated with firm performance?